Legal Recognition of Compliance Exemption Mechanisms for AI in ESG Decision-Making

Abstract

This topic studies the legitimacy of compliance and exemption of artificial intelligence in the fields of environment, society and economy. Artificial intelligence technology has been more and more applied in ESG information disclosure, rating and investment decision-making, which makes the traditional legal liability system face new challenges. The existing research mainly focuses on the attribution of AI responsibility, algorithm transparency and so on, but lacks the research on the exemption mechanism of AI. By means of literature analysis and comparative study, this project intends to analyze the changes of ESG compliance obligations, directors’ responsibilities, information disclosure and credit rating of enterprises under AI intervention, explore the applicable conditions of administrative and civil exemption, study the legal connection between AI and AI, and the role of company's prudent responsibility in exemption. In order to establish a corporate governance mechanism that integrates scientific and technological innovation and liability protection and provide reference for relevant legislation and practice in China.